http://www.legislation.gov.uk/nisi/1986/1032/schedule/9/paragraph/p397/2008-10-01The Companies (Northern Ireland) Order 1986 (revoked)texttext/xmlenStatute Law Database2024-04-022008-10-01SCHEDULESSCHEDULE 9PART IINDIVIDUAL ACCOUNTSNotes on the profit and loss account formats(Format 1, item 5; Format 2, item A2)